财政部、国家税务总局近日发出通知,明确规定了教育事业用地方面的相关税收优惠政策。通知指出,对国家拨付事业经费和企业办的各类学校、托儿所、幼儿园自用的房产、土地,免征房产税、城镇土地使用税;对财产所有人将财产赠给学校所立的书据,免征印花税。学校、幼儿园经批准征用的耕地,免征耕地占用税。享受免税的学校用地的具体范围是:全日制大、中、小学校(包 The Ministry of Finance and the State Administration of Taxation recently issued a circular clearly stipulating relevant preferential tax policies on the use of education. According to the circular, property funds and land for self-use by schools, nurseries and kindergartens set aside by the state for businesses and land exempted from real estate taxes and urban land use taxes were appropriated for the state and books donated by property owners to schools, Exemption from stamp duty. Schools, kindergartens approved the acquisition of cultivated land, exempt from farmland occupation tax. The specific scope of school land for tax-exemption enjoyment is: Full-time primary, secondary and primary schools (packages